Volume contents
- 1 - 1786-1787 , Aberdeen
- 5 - 1786-1787 , Annan
- 11 - 1786-1787 , Arbroath
- 13 - 1786-1787 , Ayr
- 15 - 1786-1787 , Banff
- 17 - 1786-1787 , Brechin
- 21 - 1786-1787 , Cambletown
- 25 - 1786-1787 , Culross
- 29 - 1786-1787 , Dumbarton
- 31 - 1786-1787 , Dumfries
- 35 - 1786-1787 , Dunbar
- 37 - 1786-1787 , Dundee
- 47 - 1786-1787 , Edinburgh
- 49 - 1786-1787 , Elgin
- 51 - 1786-1787 , Forfar
- 53 - 1786-1787 , Forres
- 57 - 1786-1787 , Glasgow
- 71 - 1786-1787 , Haddington
- 75 - 1786-1787 , Inverary
- 77 - 1786-1787 , Berrie
- 81 - 1786-1787 , Inverness
- 83 - 1786-1787 , Irvine
- 85 - 1786-1787 , Jedburgh
- 95 - 1786-1787 , Kirkcudbright
- 97 - 1786-1787 , Lanark
- 101 - 1786-1787 , Lauder
- 103 - 1786-1787 , Linlithgow
- 105 - 1786-1787 , Montrose
- 108 - 1786-1787 , Nairn
- 111 - 1786-1787 , Peebles
- 113 - 1786-1787 , Perth
- 119 - 1786-1787 , Queensferry
- 121 - 1786-1787 , Renfrew
- 125 - 1786-1787 , Rutherglen
- 131 - 1786-1787 , Sanquhar
- 133 - 1786-1787 , Selkirk
- 135 - 1786-1787 , Stirling
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| No 26 | Burgh Aberdeen Bt [Brought] over | 27 | 27 | £2.14.0 | |
| Alexander Main Carter | 1 | 1 | £0.2.0 | ||
| Mr George Auldjoy at Clayhills | 2 | 2 | £0.4.0 | ||
| Strachan Imry & Coy [Company] | 1 | 1 | £0.2.0 | ||
| William Rainnie Carter | 1 | 1 | £0.2.0 | ||
| Alexander Watt Carter | 1 | 1 | £0.2.0 | ||
| James Robb Carter | 1 | 1 | £0.2.0 | ||
| Peter Hunter Carter | 1 | 1 | £0.2.0 | ||
| 12 Dec 1786 | John Brands Carter | 1 | 1 | £0.2.0 | |
| George Paul Carter | 1 | 1 | £0.2.0 | ||
| Robert Harthill Carter | 1 | 1 | £0.2.0 | ||
| John Roust Carter | 1 | 1 | £0.2.0 | ||
| James Williamson Carter | 1 | 1 | £0.2.0 | ||
| Gordonsmills Coy [Company] | 2 | 2 | £0.4.0 | ||
| Thomas Knows Carter | 2 | 2 | £0.4.0 | ||
| Robert Stiven Carter | 1 | 1 | £0.2.0 | ||
| George Stiven Carter | 1 | 1 | £0.2.0 | ||
| William Wallace Carter | 1 | 1 | £0.2.0 | ||
| Peter Kerr Carter | 1 | 1 | £0.2.0 | ||
| John McKenzie Carter | 1 | 1 | £0.2.0 | ||
| George Crombie Carter | 1 | 1 | £0.2.0 | ||
| Cr. qr 13 Sep 1786 | John Dounie Carter | 1 | 1 | £0.2.0 | |
| William Jaffry Carter | 1 | 1 | £0.2.0 | ||
| Thomas King Carter | 1 | 1 | £0.2.0 | ||
| David Taylor Carter | 1 | 1 | £0.2.0 | ||
| James More Carter | 1 | 1 | £0.2.0 | ||
| Alexander Thomson Carter | 1 | 1 | £0.2.0 | ||
| William Essellment Carter | 1 | 1 | £0.2.0 | ||
| Thomas Aitken Carter | 1 | 1 | £0.2.0 | ||
| William Robertson Carter | 1 | 1 | £0.2.0 | ||
| William Edmonston Carter | 1 | 1 | £0.2.0 | ||
| No 56 | Burgh of Aberdn [Aberdeen] Carrd [Carried] over | 60 | 60 | £6.0.0 |
Transcribe other information
Page 2nd
[Note John Dounie] -- Cr. qr.
Sept [September] 13
Scottish Exchequer (Tax Records), Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Berrie, Brechin, Campbeltown, Culross, Dunbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Peebles, Queensferry, Renfrew, Rutherglen, Selkirk, Stirling, and Sanquhar in 1786-1787.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).